The unscripted production tax credit: 20% for unscripted programmes

Producers of unscripted programmes that pass a cultural test can claim a 20% corporation tax credit on qualifying spending, on up to €15 million.

Section 487A of the Taxes Consolidation Act, introduced by Finance Act 2024, gives producer companies a corporation tax credit for making unscripted programmes. The programmes must pass a cultural test run by the Department of Culture, Communications and Sport. The Government describes it as the first tax credit in Europe dedicated solely to unscripted programming. It sits alongside the section 481 film credit.

How much

The credit is 20% of the lowest of:

• eligible expenditure (the spending that can count)
• 80% of the total cost of production
• €15,000,000

Spending on on-screen services is excluded from qualifying expenditure. A completed programme needs eligible expenditure of at least €125,000 and qualifying expenditure of more than €250,000. Only spending after the scheme started counts.

For a series costing €2,000,000 with €1,400,000 of eligible expenditure:

Why it exists

The Government's stated aims are to support the expression of Irish and European culture in a fast-growing part of the screen industry. It also wants to attract international investment and encourage more production at home. It is a cultural relief. So each programme must pass a cultural test set by the Department of Culture, Communications and Sport before any credit is paid.

Certification and claims

• The producer first applies to the Minister for Culture, Communications and Sport for an interim cultural certificate, valid for two years, before production starts. The interim certificate lets the company claim the credit while the programme is being made, rather than waiting until it is finished. On completion it applies for a final certificate, which allows the final claim.
• Claims are limited to one season of a particular project in any 12 months. A company can still claim for different projects in the same year.
• The credit has EU State aid approval to run until 31 December 2028.

Is it right for your project?

The 20% rate is lower than the film credit's 32%, and the minimum spending thresholds keep very small productions out. So check the budget against them early, before applying for certification.

Work it out

• Corporation tax for your company →

Sources

• Department of Finance: Budget 2027: Tax Policy Changes (checked 25/10/2026)

General information, not tax advice. HeyPenny is not a tax agent.